Tirri Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	7.30
Direct labor	$	3.45
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead				$	24,000
Sales commissions	$	1.10
Variable administrative expense	$	0.65
Fixed selling and administrative expense				$	8,400

If the selling price is $27.70 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$13.85

$6.55

$16.95

$10.40